Spain Cabinet Approves Bill to Partially Transpose VAT in Digital Age Directive

The Spanish Council of Ministers Nov. 25 approved a bill to amend Law No. 37/1992, to partially transpose Directive 2025/516/EU on VAT in the digital age (ViDA). The bill includes measures to: 1) enact minor technical changes, from Jan. 1, 2027, as part of a phased-in transposition, before the most significant changes enter into force July 1, 2028, and July 1, 2030; 2) reflect the extension of the scope of the EU’s external regime to services provided to non-EU consumers; 3) require the appointment of a representative for non-EU entrepreneurs or professionals seeking input VAT refunds to carry out e-commerce ...